All > Business > Finance > Personal Finance > Income Tax

• To be a qualifying child, the dependent must meet eight tests: (1) relationship, (2) age, (3) residence, (4) support, (5) citizenship or residency, (6) joint return, (7) qualifying child of more than one person, and (8) dependent taxpayer.

  Internal Revenue Service - Cite This Source - This Definition
  ×

  Cite Definition for qualifying child

  American Psychological Association (APA)

  qualifying child. (n.d.). Understanding Taxes Student Glossary. Retrieved February 1, 2023, from website: http://www.expertglossary.com/definition/qualifying-child.

  Chicago Manual of Style (CMS)

  qualifying child. apps.irs.gov. Understanding Taxes Student Glossary. Internal Revenue Service. http://www.expertglossary.com/definition/qualifying-child (accessed: February 1, 2023).

  Modern Language Association (MLA)

  "qualifying child." Understanding Taxes Student Glossary. Internal Revenue Service. 1 February. 2023 http://www.expertglossary.com/definition/qualifying-child.

• Browse Related Terms: adjusted gross income (AGI), Citizen or Resident Test, dependency exemption, dependent, exemptions, filing status, foster child, Head of Household filing status, Married Filing Joint filing status, Married Filing Separate filing status, personal exemption, qualifying child, qualifying relative, Qualifying Widow(er) filing status, single filing status, standard deduction, tax deduction, tax-exempt interest income